Large Company & Section 8 Annual Filing in Morena

Local jurisdiction

Registrar (RoC)

RoC Gwalior — Company House, City Centre, Gwalior – 474011

Jurisdictional HC

Madhya Pradesh High Court (Gwalior Bench)

GSTIN prefix

23 (Madhya Pradesh)

Professional Tax

Madhya Pradesh levies Professional Tax (max ₹2,500/year).

Business hubs

Stone Crushing, Mustard-oil Mandi, Chambal Belt

Morena is a Chambal-region mustard-oil and stone-crushing hub adjoining Gwalior.

Also in: Gwalior Bhind

Larger companies and Section 8 companies must complete their annual ROC compliance under the Companies Act, 2013. This includes filing AOC-4 (financial statements, in XBRL where thresholds are met), MGT-7 (the full annual return), holding the AGM and the required board meetings, completing the statutory audit and — for larger companies — a secretarial audit (Form MR-3), meeting CSR (Section 135) obligations where applicable, and filing ADT-1, annual DIR-3 KYC and the company income-tax return (ITR-6, or ITR-7 for Section 8). Larger companies and Section 8 companies file the full MGT-7 — they are not eligible for the abridged MGT-7A.

MGT-7

Full annual returnLarger companies and Section 8 companies file the full MGT-7 annual return — the abridged MGT-7A is only for one-person and small companies.

Understand It

What Is Large Company & Section 8 Annual Filing?

A quick, plain-language explanation before the details.

In simple terms

Annual filing is the yearly ROC compliance every company must complete — filing its audited financial statements (AOC-4) and annual return (MGT-7) with the MCA, along with holding the AGM and required board meetings. Larger companies and Section 8 companies have extra requirements such as XBRL, secretarial audit and CSR reporting.

Legally

Under the Companies Act, 2013, financial statements are filed in AOC-4 within 30 days of the AGM (Section 137) and the annual return in MGT-7 within 60 days of the AGM (Section 92). Larger companies also require a secretarial audit report in Form MR-3 (Section 204) and CSR compliance under Section 135, where the prescribed thresholds are met.

Governing authority

Administered by the Ministry of Corporate Affairs (MCA) and the Registrar of Companies (ROC) through the MCA21 V3 portal. The income-tax return is filed with the Income Tax Department.

Validity

Annual compliance recurs every financial year for as long as the company remains on the register. Consistent filing keeps the company active and its directors qualified.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Governing Law

Companies Act 2013

Mode

100% Online

Authority

MCA / ROC

Financials

AOC-4 / AOC-4 XBRL

Annual Return

MGT-7

Secretarial Audit

Form MR-3

Income-tax Return

ITR-6 / ITR-7

Legal & Regulatory Framework

Act

Companies Act, 2013

Financials

AOC-4 / AOC-4 XBRL (s.137)

Annual Return

MGT-7 (s.92)

Secretarial Audit

MR-3 (s.204)

Authority

MCA / ROC

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Larger private and public limited companies meeting XBRL / secretarial-audit thresholds
Companies covered by CSR under Section 135
Section 8 (not-for-profit) companies with annual ROC and income-tax obligations
Companies with borrowings, charges or significant beneficial owners to report
Groups needing consolidated financials filed with the ROC
Boards wanting a single team for ROC, audit-support and income-tax filing

You may need this if

Your company crosses the XBRL thresholds (net worth / turnover / paid-up capital)
Your company must appoint a Company Secretary and undergo a secretarial audit
Your company meets the CSR net-worth / turnover / net-profit tests under Section 135
You run a Section 8 company that must file its annual return and ITR-7
You have pending AOC-4, MGT-7 or ADT-1 filings for the year
You want AGM, board-meeting and statutory-register support alongside the filings

Not sure if you need this?

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Why It Matters

Why Annual Filing Matters for Large & Section 8 Companies

Timely, accurate ROC filing protects the company, its directors and its status. Here is why it matters.

01

Avoid Director Disqualification

Under Section 164(2), directors of a company that has not filed its financial statements or annual returns for three continuous financial years are disqualified from all directorships.
02

Avoid Additional Fees

Late filing of AOC-4 and MGT-7 attracts an additional fee of ₹100 per day per form with no upper cap, which can accumulate significantly.
03

Protect Company Status

Prolonged non-filing can lead the ROC to strike the company off under Section 248. Revival then requires an NCLT petition.
04

Meet Statutory & Secretarial Audit

Larger companies must complete the statutory audit and, where applicable, a secretarial audit in Form MR-3 — both are legally mandated.
05

Maintain Stakeholder Trust

A clean MCA record supports bank facilities, investor due diligence, tenders and, for Section 8 companies, donor and grant confidence.
06

CSR Credibility

For companies covered by Section 135, transparent CSR reporting in the board report and financials builds public and regulatory trust.

Transparent

Simple, Transparent Pricing

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Eligibility

Who Can Apply?

Larger private & public limited companies

Companies meeting XBRL filing thresholds

Companies requiring a secretarial audit (MR-3)

Companies covered by CSR (Section 135)

Section 8 (not-for-profit) companies

Companies with borrowings, charges or SBOs

Eligibility checklist

Audited financial statements approved by the board and adopted at the AGM
A statutory auditor appointed (and, where applicable, a Company Secretary for secretarial audit)
AGM held within six months of the financial-year end
Minimum board meetings held with the required maximum gap between them
Directors with active DINs and completed DIR-3 KYC
For Section 8 companies: valid registration and, where relied on, 12A/80G status

End-to-End

Everything You Need. One Professional Team.

01

Compliance Review

Assess the company’s size, thresholds and pending filings to map the full annual scope.

02

AGM & Board Support

Draft notices, minutes and resolutions for the AGM and the required board meetings.

03

Financials & XBRL

Prepare AOC-4, converting to AOC-4 XBRL where the company crosses the thresholds.

04

Full Annual Return

Prepare and file MGT-7 with the complete shareholding, KMP and meeting details.

05

Audit Coordination

Coordinate the statutory audit and the secretarial audit (MR-3) where applicable.

06

CSR & Board Report

Support CSR reporting under Section 135 and the annual board report disclosures.

07

ADT-1 & DIR-3 KYC

File auditor appointment (ADT-1) and complete annual DIR-3 KYC for the directors.

08

Income-tax Return

Prepare and file the company return — ITR-6, or ITR-7 for Section 8 companies.

No Ambiguity

What You’ll Receive

AOC-4 / AOC-4 XBRL filed with SRN

MGT-7 (full annual return) filed with SRN

ADT-1 auditor-appointment filing

AGM notice, minutes & board resolutions

Secretarial audit report (MR-3) coordination

CSR & board-report disclosures

DIR-3 KYC confirmation for directors

Company income-tax return (ITR-6 / ITR-7)

Checklist

What Documents Are Required for the Annual Filing?

Requirements are grouped by financials/audit, governance/meetings and Section 8 / CSR items. Keep clear, signed scans ready — everything is collected securely online.

Choose a document group

Financials & Audit

Adopted at the AGM

5 documents

Audited balance sheet, P&L and cash-flow statement
Notes to accounts & consolidated financials (where applicable)
Statutory auditor’s report
Directors’ / board report with required disclosures
XBRL-tagged financials (where thresholds apply)

DSC of signatories

AOC-4 and MGT-7 are signed with the Class-3 DSC of a director and, where required, certified by a practising professional (CA/CS/CMA).

Secretarial audit (MR-3)

Companies meeting the prescribed size thresholds must obtain a secretarial audit report in Form MR-3 from a practising Company Secretary and annex it to the board report.

XBRL where applicable

Companies crossing the notified net-worth, turnover or paid-up-capital thresholds (and listed companies with their Indian subsidiaries) must file AOC-4 in XBRL format.

CSR under Section 135

Where the net-worth, turnover or net-profit tests are met, CSR spending and the CSR report must be disclosed in the board report and financials.

Correct income-tax form

Companies file ITR-6; Section 8 companies claiming exemption file ITR-7. Using the wrong form can invalidate the return.

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Step by Step

How the Annual Filing Works (Step by Step)

The ROC filings happen online through the MCA21 V3 portal; the income-tax return is filed on the income-tax portal.

01

Scope & pending-filing review

Assess the company’s thresholds (XBRL, secretarial audit, CSR) and list every filing due for the year.

02

Finalise audited accounts

Coordinate the statutory audit, finalise the financial statements and prepare the board report.

03

AGM & approvals

Support the board meeting and AGM — notices, minutes and resolutions adopting the accounts.

04

Prepare forms & XBRL

Prepare AOC-4 (or AOC-4 XBRL), MGT-7, ADT-1 and coordinate MR-3, with all attachments.

05

File on MCA21 & get SRNs

File the forms on the MCA21 V3 portal, certified where required, and record the SRNs.

06

Income-tax return

Prepare and file the company return (ITR-6 / ITR-7) and hand over the full compliance record.

How Long It Takes

Key Annual Deadlines

Stage	Expected Time
AGM — within 6 months of financial-year end (Section 96)	By 30 September (typical FY)
AOC-4 / AOC-4 XBRL — financial statements (Section 137)	Within 30 days of the AGM
MGT-7 — annual return (Section 92)	Within 60 days of the AGM
DIR-3 KYC — director KYC	By 30 September annually

ADT-1 for auditor appointment is filed within 15 days of the AGM. Where a secretarial audit applies, the MR-3 report is annexed to the board report placed before the AGM. Late AOC-4 / MGT-7 filings attract an additional fee of ₹100 per day per form with no cap.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
Financial Statements	Statutory audit of the accounts · AOC-4 / AOC-4 XBRL within 30 days of AGM · Consolidated financials where applicable
Governance	AGM within 6 months of FY end · Minimum board meetings with the required gaps · MGT-7 (full annual return) within 60 days of AGM
Audit & CSR	Secretarial audit (MR-3) where applicable · CSR spend & report under Section 135 · ADT-1 auditor appointment within 15 days of AGM
Director & Tax	DIR-3 KYC of directors by 30 September · Company income-tax return (ITR-6 / ITR-7) · Statutory registers and event-based filings kept current

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Determine whether XBRL, secretarial audit and CSR apply to your company
Prepare the full MGT-7 with shareholding, KMP and meeting details
Convert financials to the correct XBRL taxonomy
Draft AGM notices, minutes and board resolutions correctly
Coordinate statutory and secretarial audit sign-offs
File AOC-4, MGT-7, ADT-1 and MR-3 without resubmission errors
Pick and file the correct income-tax return (ITR-6 vs ITR-7)

With TaxClue

Experts confirm exactly which thresholds and forms apply
Full MGT-7 prepared accurately for larger companies
AOC-4 XBRL tagging handled where required
AGM and board documentation drafted for you
Statutory and secretarial audit coordinated end to end
All ROC forms reviewed and certified before filing
Company income-tax return filed on the correct form

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Filing MGT-7A instead of the full MGT-7 (Section 8 / larger companies are not eligible)

Missing the XBRL requirement and filing the standard AOC-4

Overlooking the secretarial audit (MR-3) once the size thresholds are crossed

Ignoring CSR obligations or omitting the CSR report from the board report

Holding the AGM late or exceeding the maximum gap between board meetings

Not filing ADT-1 within 15 days of the auditor’s appointment

Missing annual DIR-3 KYC, deactivating a director’s DIN

For Section 8: filing ITR-6 instead of ITR-7, or letting 12A/80G lapse

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

The Recurring Annual Compliance Cycle

Financial Statements

Statutory audit of the accounts
AOC-4 / AOC-4 XBRL within 30 days of AGM
Consolidated financials where applicable

Governance

AGM within 6 months of FY end
Minimum board meetings with the required gaps
MGT-7 (full annual return) within 60 days of AGM

Audit & CSR

Secretarial audit (MR-3) where applicable
CSR spend & report under Section 135
ADT-1 auditor appointment within 15 days of AGM

Director & Tax

DIR-3 KYC of directors by 30 September
Company income-tax return (ITR-6 / ITR-7)
Statutory registers and event-based filings kept current

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Late AOC-4 or MGT-7 filing → additional fee of ₹100 per day per form, with no upper cap
No secretarial audit (MR-3) once thresholds are crossed → non-compliance under Section 204
Non-filing for three continuous years → director disqualification under Section 164(2)
Prolonged default → ROC strike-off under Section 248, revival only via NCLT
Section 8: wrong ITR (ITR-6 instead of ITR-7) or lapsed 12A/80G → loss of exemption

Latest Updates

Regulatory Updates 2025–26

2025: A company files AOC-4 within 30 days and MGT-7/7A within 60 days of the AGM; an LLP files Form 11 by 30 May and Form 8 by 30 October.
2025: All annual and event-based forms are now filed on the MCA V3 portal; the legacy V2 portal has been retired.
2025: DIR-3 KYC of every director/DIN holder is due by 30 September; a lapsed DIN attracts a ₹5,000 reactivation fee.

The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants and Company Secretaries handle larger-company and Section 8 filings.

02

End-to-End

From audit coordination to ROC and income-tax filing — fully managed, minimal effort from your board.

03

XBRL & MR-3 Ready

We handle XBRL tagging and secretarial-audit coordination that many providers do not offer.

04

100% Online

Documents and updates shared over WhatsApp / email — no office visits required.

05

Transparent Fees

A clear fee quoted upfront — ₹0 hidden professional charges.

06

Post-Filing Support

SRN records, next due dates and guidance after every filing.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Documents retained only as long as needed for compliance

Answers

Frequently Asked Questions

Which forms make up the annual filing for a large company?

The core ROC filings are AOC-4 (financial statements) within 30 days of the AGM and MGT-7 (annual return) within 60 days of the AGM. Alongside these, larger companies file ADT-1 for the auditor, complete the statutory audit and — where thresholds are met — a secretarial audit (MR-3), CSR reporting under Section 135, annual DIR-3 KYC, and the company income-tax return.

When does a company have to file AOC-4 in XBRL?

A company must file its financial statements in XBRL format when it crosses the notified thresholds — broadly companies with a specified paid-up capital or turnover, listed companies and their Indian subsidiaries, and companies otherwise required to use the Ind AS taxonomy. Once a company is covered, it continues filing in XBRL. We confirm your applicability before filing.

Do Section 8 companies have to file annual returns?

Yes. A Section 8 company is a company under the Companies Act, 2013 and must file AOC-4 and the full MGT-7 annual return, hold its AGM and board meetings, complete its statutory audit, and file its income-tax return. Being not-for-profit does not exempt it from ROC compliance.

Which income-tax return does a Section 8 company file?

A Section 8 company claiming exemption as a charitable or not-for-profit entity generally files ITR-7. An ordinary company files ITR-6. Filing on the correct form is important — using the wrong one can affect the exemption and the validity of the return.

What is a secretarial audit and which companies need it?

A secretarial audit is an independent review of a company’s compliance with corporate laws, reported by a practising Company Secretary in Form MR-3 and annexed to the board report. It is required for larger companies that cross the paid-up capital, turnover or borrowing thresholds prescribed under Section 204, as well as listed companies.

When is CSR applicable and how is it reported?

Under Section 135, CSR applies to a company that meets any of the prescribed tests — a specified net worth, turnover or net profit in the immediately preceding financial year. Such a company must constitute a CSR committee, spend the prescribed percentage of average net profits, and disclose its CSR policy and expenditure in the board report.

Can larger companies use the abridged MGT-7A return?

No. MGT-7A is only available to one-person companies and small companies. Larger private and public companies, and Section 8 companies, must file the full MGT-7 annual return with complete shareholding, KMP and meeting particulars.

What is the penalty for filing AOC-4 or MGT-7 late?

Late filing of AOC-4 or MGT-7 attracts an additional fee of ₹100 per day per form with no upper cap, which accumulates until the form is filed. Separately, continued default can lead to director disqualification under Section 164(2) and, in extreme cases, strike-off of the company.

How many board meetings must a company hold in a year?

A company must hold a minimum of four board meetings each year, with the gap between two consecutive meetings not exceeding the period prescribed under Section 173. Proper notices, minutes and attendance records must be maintained for each meeting.

When is DIR-3 KYC due and what happens if it is missed?

DIR-3 KYC is completed annually, typically by 30 September, for every director holding a DIN. If it is not filed, the DIN is deactivated and the director cannot sign filings until it is reactivated (which usually involves a late fee).

What happens if a company does not file for three years?

If a company fails to file its financial statements or annual returns for three continuous financial years, its directors are disqualified under Section 164(2) from all directorships. Prolonged non-filing can also lead the ROC to strike the company off under Section 248, after which revival requires an NCLT petition.

Do you handle backlogs of pending ROC filings?

Yes. Where earlier-year AOC-4, MGT-7, ADT-1 or DIR-3 KYC filings are pending, we prepare and file them with the applicable additional fees and, where needed, coordinate compounding of the default, so the company’s record is brought current.

What are the due dates for annual filing of a company under the Companies Act 2013?

The AGM must be held within six months of the financial-year end (nine months for the first year) under Section 96. AOC-4 (financial statements) is then filed within 30 days of the AGM under Section 137, and MGT-7 (annual return) within 60 days of the AGM under Section 92. ADT-1 for auditor appointment is filed within 15 days of the AGM and DIR-3 KYC by 30 September.

What forms must a company file annually with the ROC?

Every company files AOC-4 for its financial statements and MGT-7 (or MGT-7A for small companies/OPCs) for its annual return each year. Larger companies additionally file ADT-1 (auditor appointment under Section 139), annexe a secretarial audit report (MR-3) where thresholds apply, and complete annual DIR-3 KYC for directors. The company income-tax return (ITR-6 or ITR-7 for Section 8) is filed separately.

What is the difference between AOC-4 and AOC-4 XBRL?

AOC-4 is the standard form used by most companies to file their audited financial statements. AOC-4 XBRL is the same filing but in eXtensible Business Reporting Language, a tagged data format required once a company crosses the notified paid-up-capital, turnover or net-worth thresholds, or is listed or a subsidiary of a listed company. The content is the same; only the format and tagging differ.

Who must appoint an auditor and file ADT-1?

Every company must appoint a statutory auditor under Section 139, usually for a five-year term, and intimate the appointment to the ROC in Form ADT-1 within 15 days of the AGM at which the appointment is made. This applies equally to larger companies and Section 8 companies.

What is the difference between AOC-4 and MGT-7?

AOC-4 files the company’s audited financial statements — balance sheet, profit and loss and the auditor’s and board reports — within 30 days of the AGM. MGT-7 is the annual return capturing shareholding, KMP, directors and meeting particulars, filed within 60 days of the AGM. They are two separate mandatory filings covering different information.

What documents are required for a company’s annual ROC filing?

You need the audited balance sheet, profit and loss and cash-flow statement with notes, the statutory auditor’s report, the directors’/board report, AGM and board-meeting minutes, the shareholders and KMP list, auditor appointment details for ADT-1 and, where applicable, XBRL-tagged financials and the MR-3 secretarial audit report. Section 8 companies also keep their licence and 12A/80G status ready.

Verify Everything

Official Sources & Legal References

Every regulatory reference on this page — forms, sections and deadlines — is drawn from primary law and official government sources. Verify them directly:

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